Credit and Liquidity Risks Related to Accounts Receivable
First written in FY2023. 2 of 3 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2023: 5 of 16 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「During the cumulative period of the second quarter of the consolidated fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the credit and liquidity risks relating to trade receivables. - FY2024-Q1RestatedAnnual report
「During the cumulative period of the first quarter of the consolidated fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the credit and liquidity risks relating to trade receivables. - FY2023First statedAnnual report
「Trade receivables are exposed to customers’ credit risk. The company manages due dates and outstanding balances for each business partner and monitors their credit standing as appropriate. The Group manages liquidity risk by preparing and updating cash-flow plans in a timely manner, monitoring and managing cash-flow trends, and maintaining and securing stable liquidity on hand through overdraft agreements.」
With the commencement of preparation of the consolidated financial statements, the company describes for the first time, as separate financial instrument risks, customers’ credit risk relating to trade receivables and liquidity risk management through cash-flow plans and overdraft agreements.